Abstract:Posyandu ialah layanan kesehatan masyar akat yang berperan krusial dalam pemantauan kesehatan ibu hamil, balita, serta lansia. Di Posyandu Puspa Indah 2 Kota Tangerang Selatan, pengelolaan data masih memakai buku register…
r dan KMS secara manual sehingga pencatatan maupun pencarian data berlangsung kurang efisien serta rentan terjadi kesalahan dan kehilangan data. Kajian ini ditujukan guna merancang serta membangun Sistem Posyandu Pintar berbasis web yang mendukung pengelolaan data secara digital serta terintegrasi. Pengumpulan data dilaksanakan melalui observasi, wawancara, serta studi pustaka. Sistem dilakukan pengembangan memakai framework Laravel, bahasa pemrograman PHP, basis data MySQL, serta Bootstrap menjadi antarmuka pengguna. Hasil kajian memperlihatkan bahwasannya sistem yang dibangun bisa membantu kader Posyandu mengelola data balita, lansia, kader, serta pemeriksaan kesehatan secara lebih cepat dan akurat, sekaligus memudahkan pembuatan laporan otomatis. Hasil pengujian juga mengindikasikan tiap fitur utama, meliputi login, tambah data, ubah data, hapus data, serta cetak laporan, berfungsi selaras keperluan pengguna.
Integrated Health Post (Posyandu) is a public health service that plays a crucial role in monitoring the health of pregnant women, toddlers, and the elderly. However, data management at Posyandu Puspa Indah 2 in South Tangerang City is still done manually using register books and Health Cards (KMS). This slows down the recording and retrieval process and risks errors and data loss. This reserach was conducted to design and develop a web-based Posyandu Pintar system that facilitates integrated and digitalized data management. The research utilized observation, interviews, and literature review as the primary data collection methods. The system was developed using the Laravel framework, PHP as the programming language, MySQL as the database management system, and Bootstrap for interface design. The results demonstrate that the system effectively supports Posyandu cadres in managing toddler data, the elderly, cadres, and health checks more quickly and accurately, while simplifying the automated reporting process. Testing results show that all key features, such as logging in, adding data, editing data, deleting data, and printing reports, function well according to user needs.
Abstract:Perkembangan digitalisasi perpajakan di Indonesia mendorong hadirnya sistem administrasi Coretax sebagai upaya pembaharuan layanan perpajakan yang terintegrasi. Penelitian ini dilakukan untuk menggali ketaatan wajib pajak…
k dalam implementasi Coretax dengan menekankan pada peran persepsi kemudahan penggunaan sistem dan pengaruh sanksi perpajakan. Penelitian ini menerapkan metode kualitatif deskriptif menggunakan teknik wawancara mendalam kepada wajib pajak orang pribadi karyawan yang memanfaatkan sistem Coretax dalam melaporkan SPT Tahunan. Temuan pada penelitian ini membuktikan bahwa mayoritas wajib pajak masih menghadapi kendala pada tahap awal penggunaan sistem, khususnya dalam memahami fitur-fitur yang tersedia serta alur pelaporan pajak. Namun, setelah memperoleh pendampingan dan pengalaman penggunaan, wajib pajak mulai merasakan kemudahan dari layanan yang terintegrasi dalam satu platform. Selain itu, sanksi perpajakan dan tuntutan administratif dari lingkungan kerja juga menjadi faktor yang mendorong kepatuhan wajib pajak dalam pelaporan pajak. Penelitian ini menunjukkan bahwa kepatuhan wajib pajak dalam implementasi Coretax dipengaruhi oleh interaksi antara penerimaan teknologi dan faktor perilaku.
The development of tax digitalization in Indonesia has encouraged the implementation of the Coretax administrative system as an effort to modernize and integrate tax services. This study aims to examine taxpayer compliance in the implementation of Coretax by emphasizing the role of perceived ease of use of the system and the influence of tax sanctions. The research employed a descriptive qualitative approach using in-depth interviews with individual employee taxpayers who utilized the Coretax system to file their Annual Tax Returns. The findings reveal that the majority of taxpayers still encountered difficulties during the initial stage of system usage, particularly in understanding the available features and the tax reporting procedures. However, after receiving assistance and gaining experience in using the system, taxpayers began to perceive the convenience offered by the integrated services within a single platform. In addition, tax sanctions and administrative demands from the workplace environment were also identified as factors encouraging taxpayer compliance in tax reporting. This study indicates that taxpayer compliance in the implementation of Coretax is influenced by the interaction between technology acceptance and behavioral factors..
Abstract:This study aims to analyze the influence of the determinants of disclosure sustainability reporting. The determinants of sustainability reporting classified are financial performance and corporate governance. Financial performance…
erformance includes company size, profitability, leverage and liquidity. Corporate governance includes the board of directors and audit committee. The data used in this study is secondary data in the form of sustainability report data, annual report and financial statements companies registered on Asia Sustainability reporting Rating (ASRRAT) in 2018-2021 by purposive sampling methods. This study uses a quantitative approach to the method of analysis using multiple linear regression tests.
Abstract:The publication of sustainability reporting has become a trend in Indonesia even though the regulations for publishing sustainability reporting have not been mandated. Some companies have published their sustainability reports…
eports voluntarily as a demand for the company’s transparency for its operations to stakeholders. To ensure that the sustainability report submitted by the company follows the guideline, the role of an auditor is needed to carry out the assurance. Therefore, the approach used in this study is qualitative. The qualitative method is research that uses descriptive data from the observation of secondary data. Secondary Data is information that already exists from before and is a collection of data by researchers to complement the data needed for research. In this study, the audit of sustainability reports can increase the credibility and accuracy of the information, primarily to support decision-making for stakeholders; this study tries to explain the role of auditors in sustainability reports.
Abstract:Small and Medium Enterprises (SMEs) play a significant role in supporting the economic development of countries, including Indonesia. In 2019, SMEs has reached 63,95 million units which took over 99,62% of all businesses…
in Indonesia. SMEs also have contributed 61.79% to Indonesia’s Gross Domestic Product in 2020, hence making them an important contributor to the country’s economic growth. However, SMEs hold some weaknesses compared to large and modern businesses which its limited financial condition and difficulties when applying for funding to the bank due to their lack of proper reporting financial statements in accordance with the accounting standards. In order to resolve this issue, the role of independent auditors holds essential part in making SMEs more bankable by auditing their financial statements. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application.
Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:This study examines how thematic organization contributes to the construction of state power and social positioning in international news discourse. Drawing on Halliday’s Systemic Functional Linguistics, with a specific…
c focus on Theme–Rheme structure, the study analyses a BBC news report published in November 2023 on the Russian Supreme Court’s decision to designate the so-called “international LGBT movement” as an extremist organization. Using a qualitative textual approach, the text is segmented into clauses and analyzed to identify patterns of thematic choice and progression. The findings reveal a consistent foregrounding of institutional actors, such as state authorities and legal bodies, in Theme position when reporting legal actions and policy decisions, while members of the LGBT community and civil society figures are predominantly thematized in clauses expressing reactions, personal experiences, and anticipated consequences. This asymmetric thematic distribution constructs a discourse in which state authority is positioned as the primary agent of action, whereas affected social groups are framed as respondents to institutional power. The study demonstrates that ideological meanings in news discourse may be realized implicitly through grammatical organization rather than explicit evaluative language, and it highlights the value of Theme–Rheme analysis for examining power relations in contemporary international news reporting.